4.4 NET GAINS OR LOSSES ON FINANCIAL INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME (in thousands of euros) 31/12/2023 31/12/2022 Net gains or losses on debt instruments recognised in equity recyclable to income (1) Compensation of equity instruments recognised in equity not recyclable to income (dividends) (2) 3 10 Net gains (losses) on financial instruments at fair value through other comprehensive income 3 10 (1) Excluding gains and losses on sales of impaired debt instruments (Stage 3) mentioned in note 4.10 "Cost of risk". (2) No dividend on equity instruments at fair value through non-recyclable shareholders' equity derecognised during the financial year. 4.5 NET GAINS OR LOSSES RESULTING FROM THE DERECOGNITION OF FINANCIAL ASSETS AT AMORTISED COST N/A 4.6 NET GAINS OR LOSSES ARISING ON RECLASSIFICATION OF FINANCIAL ASSETS TO FAIR VALUE THROUGH PROFIT OR LOSS, IF ANY N/A 4.7 NET INCOME (EXPENSE) FROM OTHER ACTIVITIES (in thousands of euros) 31/12/2023 31/12/2022 Gains or losses on non-operating non-current assets 0 Net income from investment properties 0 Other net income (expenses) 1,017 1,877 Income (expenses) from other activities 1,017 1,877 4.8 GENERAL OPERATING EXPENSES (in thousands of euros) 31/12/2023 31/12/2022 Personnel expenses -64,547 -58,807 Taxes and statutory contributions -261 109 External services and other operating expenses -48,346 -40,811 Operating expenses -113,154 -99,509 Annual Report 2023 113
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